System of bookkeeping.



No. 7|0,|03. Patented Sept. 30, |902.

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SYSTEM 0.F BOOKKEE-PIIIG.y

(Application med sept. 2s. 1901.)

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No. 7|o,|os. Patented Sept. 30, |902.

F.V.LAP0|NTE. SYSTEM 0F BOKKEEPING.

(Application led Sept. 23, 1901.)

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- lF. LAPolNTE.

SYSTEM 0F BKKEEPING.

(Application med spt. 23. 1901-.)

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No. 710,103. Patentd'sep't. 30,'l92.v F. LPDINTE. l SYSTEM 0EBooKKEEPms.

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UNITED STATES "PATENT EFICE.

FREDERIC LAPCINTE, CEMCNTREAI., CANADA.

SYSTEM oF BCCKKEEPING.

SPECIFICATION formngpart of Letters Patent No. 710,103, dated September30, 1902. Application tiled September 23, 1901. Serial No. 76,285. (Nomodel-l To all whom it may concern:

Be it known that I, FREDERIC LAPCINTE, a subject of His Majesty the Kingof Great Britain, residing in the city and district of Mon-k treal,Province of Quebec, Canada, have Yinvented certain new and usefulImprovements in Systems of Bookkeeping; Aand I do hereby declare thatthe followingis a'full,.clear, and exact description of the invention,such as will enable others skilled in the art to which it appertainstomake and .use the same. My invention relates to a system of bookkeeping,making of the book a true register and balance-sheet, by which all theitems of the income and disbursement from or relating to any sourcewhatever and all the transactions connected with the conduct of aparticular mercantile business, nancial communities of any kind, railwayand navigation offices, and various other kinds of businesses may besummarized daily and the totals or all the summaries may be broughttogether for the period of one business month orother interval, so thatat a single glance the Vproprietor may make comparison of the dailyyreceipts and expenditures and of the condi-l tion of accounts and of hisbusiness generally for such period as the summariesare brought' togetherin such a simple Way that any one that knowsa littleor even nothing ofbook-y keeping will understand the system, simple as it is, by havingall the daily transactions in one sheet of the one book only.

In my newly-invented system the section or part which relates tothe-income is denominated sales and receipts. Provision is made in thispart or section for noting the income on each of the working days of acalf endar month, and this part or section is di'- vided in nine generalcolumns,which are devoted to the salesmans record by numbers relating toa special key left in the hands of the timekeeper, said columnsreceiving, re-

spectively, the number of folios and remarks, the amount of the sales,the cash sales, the C. O. D. sales and current accounts, the creditsales, the total of cost prices and profits, to cash collections, toSundries, andl total receipts.

The second section or part is devoted to unforeseen losses, arrangedwith a series of columns arranged to individually receive data relatingto the items of such losses, num= ber-of folios and remarks,'todiscounts on credit sales, to canceled sales, to the value ofmerchandise returned, andY to the doubtful and recovered accounts. y

Thethird'section or part relates to general expenses and is divided intocolumns which individually receive data relating to items of expenses,number of folios and remarks, to freight and merchandise, to the store,to advertising, to stable, to interest, to collection, to personal, toreal estate, and to total of expenses at the end of columns.V

The fourth part or section is devoted to a ledger and balance-sheet,divided into columns indicating the number of folios and remarks, thetotal amount of business, merchandise, cash, bank account, discounts,current accounts,bills receivable, bills payable, loss and gain, andmiscellaneous accounts.

The invention further consists in the novel construction and arrangementand relation of the parts one to the other, as will be hereinafter fullydescribed and claimed.

In the drawings hereto annexed, forming a' part of this specification,Figure l is a plan view of arpage or of two facing pages forming a partof a book for keeping accounts and embodying my invention. Fig. 2 is anenlarged view of the iirst part or section,- which is devoted to thesales and receipts. Fig. 3 is an enlarged View of the second and thirdparts or sections, which are adapted to Ieceivedata relating tounforeseen losses in the business and to general expenses. Fig. 4e is adetail enlarged view of the fourth part or section, relating to theledger and balancesheet.

' It should be understood that certain vertical lines forming minorsubdivisions of the columns are omit-ted from Fig. 1 for the sake ofclearness, owing to the reducedscale of this figure.

The same numerals and letters of reference denote like parts in eachfigure of the drawings.

A designates a large page of a book, which may be formed by a singlesheet or by two facing pages. The middle portion of this page or pagesis ruled with the lines a b, which provide the intermediate space B,that divides the upper and lower portions of the page IOO into two equalhalves, except at the left-hand portion, which is reserved for a space Cin line with said dividing-space adapted to receive the daily data.,which is a recapitulation in a condensed form of the entries containedin the fourth section or ledger and balance-sheet. The upper half of thepage is ruled with the horizontal lines c, which form the lower limit ofthe heading-space C', having the date-lines c, and this upper half ofthe page is ruled with the vertical line 5, which divides said upperpart of the page into the first and second parts, which are preferablyof unequal area. This upper half of the page is ruled with a series ofhorizontal lines (l, twentyseven or more in number and representing,

the number of working-days in a month, said horizontal lines d extendingentirely across the upper half of the page or from the right tothe lefthand edge thereof. For convenient reference and for guidance of theaccountant this upper half of the page is ruled with a series ofvertical columns 6, 7, and 8, that are disposed at suitable intervalsone from the other across the page and which are adapted to receive thenumerals from l to 27, inclusive, so as to indicate the number ofworking days in a month. The lower half of the page A is ruled with asimilar number of horizontal lilies e, extending entirely across thepage from edge to edge thereof, and said lower half of the page is ruledwith the similar vertical index-columns 9, 10, and l1,adapt ed toreceive the numerals from l to 27, inclusive, representative of thenumber of working days in a month and serving as a ready reference forthe accountant.

I will now proceed to describe the rst part or section, which is devotedto the sales and receipts and is represented by Figs. l and 2. Theextreme left-hand space of the page A, at the upper portion thereof, isruled oi to form the wide column 12, adapted to receive the purchasersnames and addresses, and this column 12 is subdivided so as to providethe narrow spaces 13, adapted to receive the numbers devoted to thefolios of the salesbook. The upper part of the wide column is reservedso as to form the space 14, adapted to receive remarks relating to thesalesmens record. Immediately to the right of the column 12 the page isruled so as to produce a lseries of columns 15, 16,17, 18, 19,' 20,21,22, and 23. (See Fig. 2.) The column 15 has a heading-space l5,wh1chreceives the heading entitled Number of folio and remarks, and in thiscolumn will be made suitable entries opposite the name and address ofthe purchaser. The small column 2li* may receive the number of thesalesman. The column 16 is subdivided by vertical rulings 16n tofacilitate the entries relating to the total amount of sales. The column17 receives entries rclating to cash sales, and this cash-sale column issubdivided by the vertical double lines 17 into subcolumns adapted toreceive entries relating to the selling price of the merchandise and thecost price thereof. The column 18 is devoted to the C. O. D. sales andcurrent accounts, and it is subdivided into four subcolumns adapted toreceive entries relating to the selling price of the goods, the costprices thereof, the amount received on account of the goods, and thebalance of the account. The wide column 19 is devoted to credit salesfor which notes may be given in settlement or arrangements made forpayments on easy terms, and this column is subdivided into sixsubcolumns adapted to receive remarks or data relating to the sellingprice of the goods which are charged up under credit sales, the costprice of the goods, the interest charges on the goods, the total amountof the credit sales, the amount given on account of the credit saleschargeable to personal accounts, and the balance of the sales. Thecolumn 2O is subdivided into two subcolumns adapted to receive the totalof the cost price and the total of the profits, respectively. The column21 is devoted to collections on goods, and it is subdivided into twosubcolumns which are adapted to receive data relating to money receivedon goods which are to be paid for on delivery and to the creditsresulting from the collections. The column 22 is devoted to sundries,and the column 23 is devoted to the total receipts.

I will now proceed to describe the second part orsection,which isdevoted to the unforeseen losses and is represented by Figs. 1 and 3,said second part or section occupying the upper right-hand portion ofthe page A. Immediately next to the division-line 5, between the firstand second parts, is a Wide column 24, adapted to receive theitems ofthe unforeseen losses. Next to this wide column is aseries of narrowercolumns 25, 26, 27, 28, and 29. The

,first of these series of columns in the second section or part, whichis indicated by the numeral 25, is adapted to receive data relating tothe ledger-folio or otherinformation. The next column 26 is devoted todiscounts on credit sales. The next column 27 relates to canceled sales,and it is subdivided into three subcolumns, which are devoted to entriesrelating to the selling price of the merchandise, the cost pricethereof, and to losses on the canceled sales. The next column 28 relatesto merchandise returned, and it is subdivided into three subcolumns,which are designed to receive data relating to the amounts due on thesales, the actual value of the goods, and the lossincident tothe returnof the merchandise. The last column 29 relates to accounts, and itissubdivined into two subcolumns, referring to doubtful accounts and torecovered accounts, respectively.

I will now proceed to describeA the third part orsection,which occupiesthe lower righthand end portion of the page A, which is separated fromthe-fourth part or section by the vertical line 30 and which is devotedto matters relating to the general expenses of the establishment. Thisthird part or sec- IIO tion has a wide column 31 for the reception Vforexpenses connected with stabling of the horses and care of the vehicles.The interest charges are indicated in the column 37,7the charges forcollections in the column 38, personal expenses are entered in thecolumn 39,

and expenses on the real estate in the column 40. The column 4I receivesa total of all the expenses, which are distributed under the differentheadings numbered 1 to 7, inclusive, (columns 34 to 40, inclusive,) theamounts in columnv 33 being preferably not added into the total thusformed, which is intended only to summarize regular operating expenses.

The fourth part or section, relating to the ledger and balance-sheet, asshown by Figs.4 l and 4, occupies the major portion at the lower half ofthe page A. This fourth part or section is divided into a-wide column42, having the narrow columns 43-44, adapted to receive the-numbers ofthe folio and incidental remarks. This fourth part or section has acolumn 45, adapted to receive data indicating the total amount ofbusiness on each of the working daysA of the month, and this fourth partor section is furthermore Adivided into a series of columns 46, 47, 48,49, 50, 5l, 52, 53, and 54, each of which is subdivided into twosubcolumns having Vreference to debit and credit entries. The column 46relates to merchandise, the column 47 tothe cash, the column 48 to thebank account, the column 49 to discounts, the column 50 to currentaccounts, the columns-5l and 52 to bills receivable and to billspayable, respectively, the column 53 to losses and gains, and the column54 to Vmiscellaneous accounts. Between the wide columns l2 and 42 is thereserved space C, which is divided into the vertical columns 55 56,relating to the debits and' credits, and these columns are ruled withthe horizontal lines f, adapted to receive thetotalsy In the preferredembodiment of the inven,

Y tion as shown by Fig. l'the four several parts or sections areprovided on the page A or two facing pages of the book; but I do notrestrict myself to this special arrangement, because I am 'aware thateach of the four parts or sections may be provided on separate pages orin separate books or that any two of the parts or sections may beprovided on one and the same page or in one book-as, for instance, thesecond and third parts in the manner rep resented by Fig. 3.

It must be understood that the sections re ferred to in my invention asNo. 1,No. 2, No. 3, and No.4, recording all transactions made daily,monthly, yearly, &c., on the one sheet in the one book, can be made alsoin one, two, three, or four different books-that is, one book for eachsection or part,vrecording all the transactions in each of the books`sepiarately, as the case may be, and that I do not bind myself to theonly drawings hereto annexed, for the book can be made with thedifferent headings as may be required to suit the different business,ne. that also for a small business the daily transactions can be made inonly one of the sections or parts referred to inV the drawings heretoannexed, registering as well the monthly business.

The new account system constituting my invention is, on the whole, theclearest, sim'- plest, and most abbreviated method of bookkeeping yetknown in the art, enabling daily transactions to be recorded andsummarized by' months'and years rthrough any desired period of years,thus giving all figures which may be desired for reference at any timeand combining a day-book, ledger, statistical register, and perpetualtrue single volume. y

Having thus described my invention, what I claim as new is-' As animproved article of 'manufacture a bookkeeping-sheet comprising inasingle element four correlated sections or parts, the middle portion ofsaid sheet being ruled to provide an intermediate space dividing the.upper and lower portions, a' reserved space at; the left-hand edgethereof headed Recapitulationand balance for recapitulation in condensedform of the entries contained in the fourth section,` and having anumbered column corresponding to the number of vertical columns in thesaid fourth section, said four sections being arranged in each of thefour quarters of the sheet with the first and fourth and the second andthird section in vertical alinement, and the rst and fourth sections ofgreater width than the second and third, each' section having columnswith appropriate headings relating to such section, and the fourthsection having a total-business column, and each section and therecapitulation and balance space having corresponding columns for thenumber of folio, and all arranged for use, substantially as shown anddescribed.

In witness whereof I have hereunto set my hand in the presence of twowitnesses.

FREDERIC LAPOINTE.

Witnesses:

J. A. MARION, T. MYNARD.

ybalance-sheet in a IOG IIO

